The verdict arrived at in the second Neymar case by Judge Jose de la Mata has been roundly criticised by prosecutor Jose Perals who feels there was criminal wrongdoing and has asked for the verdict to be revisited.

No personal criminal culpability was assigned in the verdict issued in this case, although the club took responsibility and paid a small fine.

Perals alleges fraud on behalf of the club on the basis that they left the Brazilian sports investment fund DIS, who owned part of the player’s rights, out of pocket.

He even goes so far as to say that Real Madrid topped the Catalan club’s offer for the forward but that a €40 million payment to Neymar proved decisive and, as a result, the player’s previous club Santos also lost out on a better price.

Perals went on to say the club ‘patently’ failed to abide by FIFA rules and criticised the judge’s acceptance that €17.1m represented the market value for the player when Real Madrid had tabled an offer in excess of double that amount.

Criticising the opaque nature of the contracts involved in securing the deal, Perals highlighted one such detail with Santos to secure the future rights to three players and the organising of a friendly match between the two clubs.

A secret document kept by Barcelona – “intentionally hidden and casually found” – has also been suggested by the prosecutor as showing that DIS were swindled in the deal.

Judge de la Mata had previously ordered the case closed on the July 8 but it would appear that the headache is far from over as far as Barcelona are concerned.